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how to write a letter requesting abatement of tax penalties

how to write a tax abatement letter

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Experience: 25+ years tax consulting. Specializing in returns for US citizens living abroad

replied 5 years ago.


The IRS will never waive the interest that is due on a past due tax debt, but they will sometimes waive the penalties or a portion of the penalties, if you can show reasonable cause as to why the taxes were not paid on time.

You would need to write a letter to the IRS Service Center where you file your returns to the attention of the Penalty Abatement Coordinator. Here is a sample of what the letter should include:

Cincinnati, OH. 98765

(Make sure you use the actual address for the service center where you file your return)

Re: Request for Penalty Abatement

From: Jane Doe XXXXX

Main Town, WY. 98766


July 4, 2010

To Whom It May Concern:

I am requesting an abatement of penalties totaling $2,345.20 as asserted in the IRS Notice dated 6/2/XX, of which I have enclosed.

The reason I paid

late, filed late, did not report income (choose your reason) was that __________(fill in your reason, such as:)

My husband passed away

I was hospitalized

My tax records were lost in the hurricane

Whatever your good reason is.

Enclosed is a (describe your supporting documentation, such as):

Death certificate confirming my husband's death

Doctor's explanation for my hospitalization

Picture of house torn apart from hurricane

I have also enclosed payment that covers the amount of the underlying taxes I owe. (It is a good idea to send at least something as a good faith deposit).

Please abate these penalties for "reasonable cause." If you have any further questions, please feel free to contact me at(NNN) NNN-NNNNfrom 8a to 5 pm.

Thank you in advance for your time and consideration.


Manual signature

Jane Doe

Enclosed: IRS Tax Notice, death certificate, doctor's letter, photograph.

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Category: Taxes

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